61.assessed level of material misstatement risk 重大错报风险的评估水平 iqoMQ7%
62.simall business 小规模企业 P7X3>5<;q
63.accounting system 会计系统 Cw!tB1D
64.test of control 控制测试 KWYjN
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65.walk-through test 穿行测试 o=![+g
66.communication 沟通 asQ^33g z
67.flow chart 流程图 "\lOOp^-
68.reperformance of internal control 重新执行 >}Mw"
69.audit evidence 审计证据 A]%*ye"NT
70.substantive procedures 实质性程序 nql{k/6
71.assertions 认定 s{c|J#s
72.esistence 存在 $<VH~Q<
73.occurrence 发生 R
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74.completeness 完整性 s,mt%^x[
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 )yz)
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77.cutoff 截止 kTzO4s?
78.accuracy 准确性 f6(1jx"
79.classification 分类 r_8;aPL
80.inspection 检查 KAVkYL0
81.supervision of counting 监盘 dBM{]@bZ
82.observation 观察 S]}}r)
83.confirmation 函证 <RbsQ^U
84.computation 计算 TQ~a5q
85.analytical procedures 分析程序 ',D%,N}J
86.vouch 核对 6h)
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87.trace 追查 Yp3 y%n
88.audit sampling 审计抽样 %<|<%~l&
89.error 误差 D#,A_GA{A
90.expected error 预期误差 C!1)3w|
91.population 总体 C%%gCPI^y
92.sampling risk 抽样风险 s[7/w[&
93.non- sampling risk 非抽样风险 %ol1WG 9
94.sampling unit 抽样单位 6xr%xk2E
95.statistical sampling 统计抽样 /,<s9
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96.tolerable error 可容忍误差 SgN?[r)
97.the risk of under reliance 信赖不足风险 ww+,G
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98.the risk of over reliance 信赖过度风险 osO\ib_%
99.the risk of incorrect rejection 误拒风险 ".pQM.T
100. the risk of incorrect acceptance 误受风险 x*X{*?5@
101.working trial balance 试算平衡表 6B
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102.index and cross-referencing 索引和交叉索引 ;eW)&qzK
103.cash receipt 现金收入 z X+i2,
104.cash disbursement 现金支出 BNO+-ob-
105.bank statement 银行对账单 #N"QTD|i
106.bank reconciliation 银行存款余额调节表 O"X7 DgbC
107.balance sheet date 资产负债表日 >~'z%
108.net realizable value 可变现净值 2J)
109.storeroom 仓库 hoiC
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110.sale invoice 销售发票 DHvZ:)aT}
111.price list 价目表 ?oV|.LM:W
112.positive confirmation request 积极式询证函 fU.z_T[@
113.negative confirmation request 消极式询证函 [s]
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114.purchase requisition 请购单 s gZlk9x!Q
115.receiving report 验收报告
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116.gross margin 毛利 VTX6_&Hc1g
117.manufacturing overhead 制造费用 *k?y+}E_f
118.material requisition 领料单 NE &{_i!
119.inventory-taking 存货盘点 v4X ` Ul*
120.bond certificate 债券 @L 6)RF
121.stock certificate 股票 xNRMI!yv
122.audit report 审计报告 oykb8~u}}
123.entity 被审计单位 jnM}N:v
124.addressee of the audit report 审计报告的收件人 \nT
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125.unqualified opinion 无保留意见 w xaMdA
126.qualified opinion 保留意见 "F
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127.disclaimer of opinion 无法表示意见 g^jTdrW/s
128.adverse opinion 否定意见